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- Eligibility / Reversal of ITC
- Whether ITC can be availed by recipient prior to making payment of tax by supplier ?
Whether ITC can be availed by recipient prior to making payment of tax by supplier ?
TRT-2025-1096
Issue Favourable to Tax Payer ?:- yes
Held - In the case of India Cement Ltd. v. Commissioner of Central Excise, Customs and Service Tax, Tirupati [2018 (5) TMI 603 – CESTAT, Hyderaba.....